Banking, Tax & Accounting
VAT Registration & Filing in the UAE
UAE VAT is charged at 5%. Businesses must register when taxable supplies exceed AED 375,000 in 12 months, and may register voluntarily above AED 187,500. Registered businesses file periodic returns with the Federal Tax Authority and keep tax invoices and records.
Last reviewed · Reviewed by Mahmoud Mansour, Founder & Managing Director (lawyer in the UAE since 2006) · EH Management Consultancy LLC, Dubai
At a glance
Key facts about vAT Registration & Filing
- Rate
- 5%
- Mandatory registration
- Taxable supplies above AED 375,000 in 12 months
- Voluntary registration
- From AED 187,500
- Returns
- Periodic, monthly or quarterly as assigned by the FTA
- Authority
- Federal Tax Authority
Who it is for
Is this the right service for you?
- Companies near the registration threshold
- Importers and traders
- Service providers invoicing UAE clients
- Businesses reclaiming input VAT
Process
How it works, step by step
-
01
Check turnover
Test taxable supplies against the thresholds.
-
02
Register with the FTA
Submit the application and supporting records.
-
03
Issue compliant invoices
Apply the correct VAT treatment and invoice format.
-
04
Record input and output VAT
Maintain a clean VAT ledger.
-
05
File and pay
Submit each return and settle liabilities by the deadline.
Documents
What you typically need
- Trade licence
- Owner identification
- Turnover evidence
- Bank details
- Customs details if importing
Cost
What drives the price
Fees depend on your situation, so we quote after a short consultation with no hidden extras. The main factors are:
- Return frequency
- Transaction volume
- Backlog clean-up needs
- Refund claims
Frequently asked
Questions about vAT Registration & Filing
When must I register for VAT in the UAE?
When taxable supplies exceed AED 375,000 over the previous 12 months or are expected to in the next 30 days.
What is the UAE VAT rate?
The standard VAT rate is 5%, with zero-rating and exemptions for specific supplies.
Can I register voluntarily?
Yes, if supplies or expenses exceed AED 187,500 in 12 months.
What happens if I register late?
Administrative penalties apply for late registration and late filing. Check current FTA penalty schedules.
Official sources
Verify it yourself
Rules and fees change. These government and regulator pages are the authoritative references behind this page.
Related services
Often needed together
Talk to an EHMC consultant
Tell us about your business and get a clear, written path with timelines and costs.